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Guide to Enhance Cost Accounting in Municipal Waste Management in Greece

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Guide to Enhance Cost Accounting in Municipal Waste Management in Greece GUIDE TO ENHANCE COST ACCOUNTING IN MUNICIPAL WASTE MANAGEMENT IN GREECE FINAL REPORT VOL.1 25 FEBRUARY 2020 ISSUED BY: I.FRANTZIS & ASSOCIATES LTD AND BLACKFOREST SOLUTIONS GMBH BACKGROUND The Greek government asked the with the European Commission. European Commission (EC) for GIZ commissioned BlackForest support in specific areas (including Solutions GmbH (BFS) which the improvement of municipal waste formed a consortium including management, regulatory issues of international and national experts the waste sector, the management from Envero GmbH, INFA of specific waste categories) in order GmbH, Ressource Abfall GmbH, to raise the quality and quantity of BlackForest Solutions GmbH and recycling, to improve data quality I. Frantzis & Associates Ltd. to and to effectively use economic provide specific technical expertise instruments. To achieve the to GIZ and YPEN from July 2019 aforementioned goals, the Deutsche to mid-2020 by supporting four Gesellschaft für Internationale areas of intervention (AI) linked to Zusammenarbeit GmbH (GIZ) the optimization of municipal waste provides “Technical support for management in Greece. The areas the implementation of the National of intervention are: Waste Management Plan (NWMP) of Greece” from 2018 to 2020. The project is funded by the European 1. SEPARATE COLLECTION OF MUNICIPAL WASTE Union (EU) via the Structural Reform 2. IMPROVEMENT OF COST Support Programme (SRSP) and ACCOUNTING IN MUNICIPAL the German Federal Ministry for WASTE MANAGEMENT Environment, Nature Conservation 3. USE OF ECONOMIC and Nuclear Safety (BMU), and INSTRUMENTS FOR WASTE MANAGEMENT jointly implemented by GIZ and the Hellenic Ministry of Environment 4. SEPARATE COLLECTION OF BIO-WASTE and Energy (YPEN), in collaboration ii FINAL REPORT BFS 2020 / 04-19 GUIDE TO ENHANCE COST ACCOUNTING IN MUNICIPAL WASTE MANAGEMENT IN GREECE OPTIMIZATION OF THE MUNICIPAL SOLID WASTE MANAGEMENT IN GREECE POLICY-MAKING CAPACITIES A) TECHNICAL CAPACITIES B) ECONOMIC CAPACITIES AREA OF INTERVENTION 1: SEPARATE COLLECTION OF MUNICIPAL WASTE AREA OF INTERVENTION 2: IMPROVEMENT OF COST ACCOUNTING IN MUNICIPAL WASTE MANAGEMENT AREA OF INTERVENTION 3: USE OF ECONOMIC INSTRUMENTS FOR WASTE MANAGEMENT AREA OF INTERVENTION 4: SEPARATE COLLECTION OF BIO-WASTE Classification of the four areas of intervention (BFS 2019) The study “Guide to enhance cost cost accounting system for waste accounting in municipal waste management in Greece, in order management in Greece” was to propose a suitable methodology prepared as the final deliverable for for setting a transparent FCA area of intervention 2 of the contact system. Recommendations will ‘Optimizing municipal waste be drawn for the establishment management in Greece - introducing of a monitoring or benchmarking effective separate waste collection system at a municipal and national and cost accounting, and making level, and concrete proposals on use of economic instruments’. The the improvement of legislation and purpose of this study is to collect regulations will be provided. data and analyse the status of the DISCLAIMER BlackForest Solutions GmbH has This document was produced taken due care in the preparation with the financial assistance of of this report to ensure that all the European Union. The views facts and analysis presented are expressed herein can in no way be as accurate as possible within the taken to reflect the official opinion scope of the study. of the European Union. Reproduction is authorized, provided the source is acknowledged. FINAL REPORT BFS 2020 / 04-19 GUIDE TO ENHANCE COST ACCOUNTING IN MUNICIPAL WASTE MANAGEMENT IN GREECE III TABLE OF CONTENT BACKGROUND ii DISCLAIMER iii LIST OF ABREVIATIONS viii KEY DATA 1 Executive Summary 2 1. Introduction 7 1.1 Objectives of the study 7 1.2 The concept of costs 8 1.3 Introducing Full Cost Accounting (FCA) 8 2. Methodology and financial equations 10 3. Guidelines for improvement in cost accounting 13 3.1 General 13 3.2 Findings on the cost accounting for MSW in Greece 13 3.2.1 Legislation 13 3.2.2 Budget Auditing Documentation and Responsibilities 14 3.3 Classification of waste management activities in Greece 15 3.4 Meetings with municipalities 16 3.5 Basics / Methodical procedure for the preparation of a full cost calculation inthethe the field of waste management 19 3.5.1 General description / requirements 19 3.5.2 Collection and transport costs 19 3.5.3 Treatment / disposal costs 24 3.6 Monitoring / Benchmarking 24 3.7 Determinants of waste management costs in Greece 25 3.7.1 Determinants of collection and transportation costs 25 3.7.2 Determinants of treatment costs 28 3.7.3 Summarizing and breakdown of MSW costs 28 3.8 Good practices in EU countries 29 4. Recommendations for improvement of cost accounting 31 4.1 General recommendations 31 4.2 Recommendations addressed to involved Ministries/authorities (national level) 31 4.3 Recommendation addressing the municipalities 32 4.3.1 Recommendations for increasing efficiency in cost calculations 32 4.3.2 Recommendations regarding increasing efficiency of waste management 33 4.3.3 Recommendations regarding information to the public 33 4.4 Recommendations regarding responsibilities 33 5. Conclusions and the way forward 35 IV FINAL REPORT BFS 2020 / 04-19 GUIDE TO ENHANCE COST ACCOUNTING IN MUNICIPAL WASTE MANAGEMENT IN GREECE 6. References 37 7. Annexes 38 7.1 Annex 1 38 7.2 Annex 2 Example of “FCA -tool waste management” 60 FINAL REPORT BFS 2020 / 04-19 GUIDE TO ENHANCE COST ACCOUNTING IN MUNICIPAL WASTE MANAGEMENT IN GREECE V LIST OF FIGURES Figure 1: Objectives of cost accounting scheme 1 Figure 2: Methodology for cost accounting of municipal waste management (BFS, 2019) 4 Figure 3: Step-by-step process for collection and transportation costs (INFA GmbH, 2019) 18 Figure 4: The three-step model of the INFA / VKU comparison of benchmarks - waste management benchmarking model in Germany (INFA, 2019) 19 VI FINAL REPORT BFS 2020 / 04-19 GUIDE TO ENHANCE COST ACCOUNTING IN MUNICIPAL WASTE MANAGEMENT IN GREECE LIST OF TABLES Table 1: Classification for cost accounting 10 Table 2: Waste management cost allocation of 17 municipalities (HPC-PASECO, 2015) 12 Table 3: Example (extract) “detailed personnel cost calculation” 15 Table 4: Example (extract) “detailed vehicle cost calculation” 16 Table 5: Extract from the cost calculation model - see annex for full model (INFA GmbH, 2019) 21 Table 6: Extract from the cost calculation model - see annex for full model (INFA GmbH, 2019) 21 Table 7: Extract from the cost calculation model - see annex for full model (INFA GmbH, 2019) 23 Table 8: Key points for the way forward with FCA 30 FINAL REPORT BFS 2020 / 04-19 GUIDE TO ENHANCE COST ACCOUNTING IN MUNICIPAL WASTE MANAGEMENT IN GREECE vii LIST OF ABREVIATIONS ARF A DV A NCED R ECYCLING F EES AI A R E A O F I NTE R VENTION BFS B L A CK F O R EST S OLUTIONS G M B H BMU G E R M A N F EDE ra L M INIST R Y F O R E NVI R ONMENT , N A TU R E C ONSE R V A TION A ND N UCLE ar S af ETY CUR C A P A CITY U TILIZ A TION R A TE DRS D EPOSIT -R E F UND S C H EMES EC E U R OPE A N C OMMISSION EPA E NVI R ONMENT A L P R OTECTION A GENCY EPR E XTENDED P R ODUCE R R ESPONSI B ILITY EU E U R OPE A N U NION EWC E U R OPE A N W A STE C ODE FCA F ULL C OST A CCOUNTING F O DSA S OLID W A STE M A N A GEMENT O R G A NIZ A TIONS GIZ D EUTSC H E G ESELLSC haf T F Ü R I NTE R N A TION A LE Z US A MMEN arb EIT HRA H ELLENIC R ECYCLING A GENCY INFA I NSTITUT F Ü R A bfa LL , A bwa SSE R UND I N fra ST R UKTU R - M A N A GEMENT G M B H INH I N hab IT A NT JMD J OINT M INISTE R I A L D ECISIONS KEDE C ENT ra L U NION O F M UNICIP A LITIES O F G R EECE KYSOIP G OVE R NMENT C OUNCIL F O R E CONOMIC P OLICY MBT M EC ha NIC A L A ND B IOLOGIC A L TR E A TMENT M O M M INUTES O F M EETINGS MSW M UNICIP A L S OLID W A STE NIMBY N OT I N M Y B A CK Yar D NSRF N A TION A L S T ra TEGIC R E F E R ENCE F ra ME W O R K NWMP N A TION A L W A STE M A N A GEMENT P L A N NWPSP N A TION A L W A STE P R EVENTION S T ra TEGIC P L A N PASECO PA SECO SP LTD PAYT PA Y A S YOU Thr O W PROS P R ODUCE R R ESPONSI B ILITY O R G A NIZ A TIONS RDF R E F USED D E R IVED F UEL RWMP R EGION A L W A STE M A N A GEMENT P L A NS FINAL REPORT BFS 2020 / 04-19 GUIDE TO ENHANCE COST ACCOUNTING IN MUNICIPAL WASTE MANAGEMENT IN GREECE viii SGSCO G ENE ra L S EC R ET ar I A T O F C OO R DIN A TION O F T H E G R EEK G OVE R NMENT SWM S OLID W A STE M A N A GEMENT SRSS S T R UCTU ra L R E F O R M S UPPO R T S E R VICE TORS TE R MS O F R E F E R ENCES VKS G E R M A N A SSOCI A TION O F M UNICIP A L W A STE M A N A GEMENT A ND C ITY C LE A NING VKU G E R M A N A SSOCI A TION O F M UNICIP A L E NTE R P R ISES YO M INIST R Y O F F IN A NCE YPEN M INIST R Y O F E NVI R ONMENT A ND E NE R GY YPES M INIST R Y O F I NTE R IO R IX FINAL REPORT BFS 2020 / 04-19 GUIDE TO ENHANCE COST ACCOUNTING IN MUNICIPAL WASTE MANAGEMENT IN GREECE KEY DATA Assignment OPTIMIZING MUNICIPAL WASTE MANAGEMENT IN GREECE - INTRODUCING EFFECTIVE SEPARATE WASTE COLLECTION AND COST- ACCOUNTING, AND MAKING USE OF ECONOMIC INSTRUMENTS.
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